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International review

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The European Commission (EC) has commenced infringement proceedings against the UK in relation to the time limits legislation introduced by FA 2007 in response to the Deutsche Morgan Grenfell case. The EC has commenced similar proceedings against a number of other Member States in relation to various domestic tax rules. The EC has also published its vision for the future taxation of the financial sector. A number of taxpayer favourable changes have been made and documents published in relation to the important US proposals on reporting Uncertain Tax Positions.

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